All Model S sedans come standard with a 17" touchscreen, 19" wheels, and seating for up to seven passengers. Yes, you read that correctly; the Model S has seating for seven courtesy of two [optional] rear-facing jump seats in the rear cargo area.

Tesla Model S

Tesla's ordering page also lists all of the available options for the Model S including a $1,500 panoramic roof, $3,750 tech package, $1,500 active air suspension, and $1,500 rear-facing seat option.

The two 85 kWh variants will be made available in Summer 2012, the 60 kWh arrives in the Fall 2012, and the entry-level 40 kWh variant won't be available in the U.S. until Winter 2012 if all goes as scheduled.

If you look what was said below, this tax credit is actually non-refundable. I made a similar assumption in my example above and after looking it up, confirmed it is non-refundable. You will never get the money back from the credit itself.